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幼儿园的固定资产()

单选题
2021-09-01 23:41
A、固定资产,是指一般设备单位价值在200元以上。专用设备单位价值在400元以上、使用期限在一年以上的资产。
B、是指能在一年内变现或耗用的资产,包括现金、存款、应收款、暂付款、借出款、存货(即教育活动中为耗用而储存的资产)等。
C、固定资产,是指一般设备单位价值在300元以上。专用设备单位价值在600元以上、使用期限在一年以上的资产。
D、固定资产,是指一般设备单位价值在500元以上。专用设备单位价值在800元以上、使用期限在一年以上,并且在使用过程中基本保持原有物质形态的资产。
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正确答案
D

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